The following information is also available:
- The direct labor rate is $15 p/h and the factory capacity of 80,000 hours. For the next year Jan Spears Ltd. Is unable to expand its capacity.
- Jan Spears Ltd. Is unwilling to increase its selling prices
- Apart from direct materials and diret labour, there are no other variable expenses except for variable overhead. The variable overhead is 50% of direct labour cost.
- Fixed manufacturing overhead is estimated to be $1,000,000 for the coming year. Fixed marketing and administrative expenses are estimated to be $750,000 for the coming year.

Required:
Which products and how many of each should Jan Spears Ltd. Produce in the coming year in order to maximize its operating income.